Agencia Comercial Spirits Ltd Class A (AGCC) Key Metrics
AGCC valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $685.0M
- Enterprise value
- $315.9M
- P/E (TTM)
- 400.2
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- 110.4
- Price / book
- 32.3
- EV / EBITDA
- 367.0
- Dividend yield
- —
- Beta
- —
AGCC key metrics, 2023–2025
Fiscal year ended December 31, 2025 · U.S. dollarsAGCC returns How much profit the business earns on the capital it uses.
AGCC per-share figures Results divided by the shares outstanding at year-end.
AGCC financial health Debt, liquidity and how easily interest is covered.
AGCC efficiency & capital use Working capital cycle and where the cash goes.
AGCC valuation history
AGCC returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
AGCC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
AGCC price vs earnings per share
AGCC key metrics
2023–2025| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Valuation | |||
| Market capitalization | $194.0M | — | — |
| Enterprise value | $178.2M | — | — |
| P/E ratio | 318.3 | — | — |
| Price / sales | 31.3 | — | — |
| Price / book | 19.7 | — | — |
| EV / sales | 28.7 | — | — |
| EV / EBITDA | 207.0 | — | — |
| Earnings yield | 0.3% | — | — |
| Free cash flow yield | −3.9% | — | — |
| Share price at fiscal year-end | $9.76 | — | — |
| Per share | |||
| Revenue per share | $0.31 | $0.13 | $0.03 |
| Earnings per share | $0.03 | $0.04 | $0.01 |
| Operating cash flow per share | −$0.38 | −$0.01 | −$0.01 |
| Free cash flow per share | −$0.38 | −$0.01 | −$0.01 |
| Cash per share | $0.80 | $0.00 | $0.00 |
| Book value per share | $0.50 | $0.10 | $0.04 |
| Tangible book value per share | $0.50 | $0.10 | $0.04 |
| Capex per share | $0.00 | $0.00 | $0.00 |
| Debt per share | — | $0.01 | $0.00 |
| Shares outstanding | 19.9M | 19.6M | 34.1M |
| Change in shares outstanding | +1.3% | −42.5% | — |
| Returns & profitability | |||
| Return on equity (ROE) | 10.4% | 50.1% | 19.8% |
| Return on invested capital (ROIC) | — | 48.6% | 19.7% |
| Return on assets (ROA) | 3.8% | 23.6% | 8.8% |
| Return on tangible assets | 2.2% | 19.9% | 8.8% |
| Free cash flow margin | −120.8% | −9.3% | −30.9% |
| Income quality (OCF / net income) | −12.30 | −0.30 | −1.15 |
| Financial health | |||
| Total debt | — | $140,088 | $126,120 |
| Cash & short-term investments | $15.8M | $54,752 | $126,287 |
| Net debt | −$15.8M | $85,336 | −$167 |
| Debt / equity | — | 0.07 | 0.10 |
| Debt / assets | — | 0.04 | 0.05 |
| Net debt / EBITDA | −18.39 | 0.08 | −0.00 |
| Current ratio | 1.53 | 1.91 | 1.89 |
| Quick ratio | 1.38 | 0.53 | 0.25 |
| Interest coverage | 363.5 | 582.8 | 120.7 |
| Working capital | $9.7M | $1.7M | $1.3M |
| Invested capital | −$6.0M | $2.0M | $1.2M |
| Tangible asset value | $9.9M | $1.9M | $1.2M |
| Net current asset value | $9.6M | $1.7M | $1.2M |
| Graham number | $0.59 | $0.29 | $0.07 |
| Graham net-net per share | $0.09 | −$0.00 | −$0.01 |
| Capital allocation | |||
| Capex / revenue | 0.0% | 0.0% | 0.0% |
| Capex / depreciation | 0.00 | 0.00 | 0.00 |
| SG&A / revenue | 17.8% | 9.9% | 7.3% |
| Efficiency | |||
| Days sales outstanding | 138.4 | 55.3 | 21.3 |
| Days of inventory on hand | 230.0 | 710.9 | 1,607.8 |
| Days payables outstanding | 19.0 | 60.7 | 62.2 |
| Cash conversion cycle (days) | 349.3 | 705.5 | 1,566.9 |
| Receivables turnover | 2.64 | 6.60 | 17.12 |
| Payables turnover | 19.18 | 6.01 | 5.87 |
| Inventory turnover | 1.59 | 0.51 | 0.23 |
| Asset turnover | 0.39 | 0.77 | 0.33 |
| Average receivables | $2.4M | $384,734 | $51,825 |
| Average payables | $225,098 | $211,660 | $89,180 |
| Average inventory | $2.7M | $2.5M | $2.3M |
| Intangibles / total assets | 0.0% | 0.0% | 0.0% |
Computed from AGCC's annual financial statements (latest annual report filed —) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
AGCC valuation and financial ratios
At the end of fiscal 2025 (December 31, 2025), Agencia Comercial Spirits traded at 318.3 times earnings. Based on the latest twelve months, the trailing P/E is 400.2. Agencia Comercial Spirits earned a return on equity of 10.4% in fiscal 2025.
See the AGCC income statement, the AGCC chart for price history, or the AGCC stock overview for the latest quote and news.
AGCC key metrics FAQ
What is Agencia Comercial Spirits's P/E ratio?
Agencia Comercial Spirits's trailing P/E ratio is 400.2 based on the last twelve months of earnings (as of October 18, 2026). At the end of fiscal 2025 it was 318.3.
What is Agencia Comercial Spirits's EV/EBITDA?
Agencia Comercial Spirits's enterprise value was 207.0 times EBITDA at the end of fiscal 2025 (enterprise value $178.2 million, EBITDA $0.9 million); the current EV/EBITDA is 367.0.
What is Agencia Comercial Spirits's return on equity?
Agencia Comercial Spirits's return on equity (ROE) was 10.4% in fiscal 2025: net income of $0.6 million on average shareholders' equity of $5.9 million.
What is Agencia Comercial Spirits's free cash flow yield?
Agencia Comercial Spirits generated -$7.5 million of free cash flow in fiscal 2025, a free cash flow yield of −3.9% on its market value at year-end ($194.0 million).
What is Agencia Comercial Spirits's current ratio?
Agencia Comercial Spirits's current ratio was 1.53 at the end of fiscal 2025: current assets were 1.53 times current liabilities.